Vol. 7 No. 1 (2026): (Special August Issue)

Artículos

• Editorial

  Dorys Cecilia Miñán-Aguacondo

  1-4

  • pdf (Spanish)

• Pictograms as a didactic strategy for reading comprehension in second grade of Basic General Education

  Ena Karina Mero-Castro, Glenda Vanessa Ojeda-Urrego, Ida María Hernández-Ciriano, Giselle Aurelia Rodríguez-Caballero III

  5-23

  • pdf (Spanish)

• Analysis of revenue and expenditures of the export company ECUAFRUTEX S.A. for budget planning for the 2026 fiscal year

  Javier Alejandro González-Torres, Mishell Carolina Altamirano-Campoverde, Luis Octavio Señalin-Morales

  24-40

  • pdf (Spanish)

• Big Data for the detection and prevention of financial fraud in Ecuador: analysis of efficiency, technological adoption and institutional transparency

  Anthony Patricio España-Maza, Marcos Michael Salas-Jiménez, Milca Naara Orellana-Ulloa

  41-58

  • pdf (Spanish)

• Blockchain and Artificial Intelligence in Tax Auditing: Challenges for Accounting Transparency in Ecuador.

  Pedro Alejandro Castillo-Girón, Adriana Valeria Campoverde-Chin, Milca Naara Orellana-Ulloa

  59-79

  • pdf (Spanish)

• Digital skills and academic performance in students of the Unified General Baccalaureate: evidence from the Nazaret Private Educational Unit of the Santo Domingo canton

  John Alexander Campuzano-Vásquez, Galo Javier Bazurto-Zambrano, Amelia Sánchez-Bracho

  80-93

  • pdf (Spanish)

• Customs compliance and increased digital maturity in ecuadorian foreign trade operators, 2021-2025 period

  Xavier Marcelo Torres-Sarmiento, Mauricio Samuel Noblecilla-Grunauer

  94-111

  • pdf (Spanish)

• Depreciation and deferred tax in income tax settlement

  Freddy Sebastian Paladines-Ortega, Jorge Ronaldo Cuenca-Vasquez, Néstor Daniel Gutiérrez-Jaramillo

  112-130

  • pdf (Spanish)

• Factors influencing the revenue of large companies in Loja and El Oro, 2023

  Luis Gabriel Quezada-Romero, Ángel Alejandro Arrobo-Andi, John Alexander Campuzano-Vásquez

  131-143

  • pdf (Spanish)

• Ethical evaluation of artificial intelligence algorithms in Ecuadorian tax auditing

  Carlos Josué Sanmartin-Jaen, Nemesis Mayerli Calderón-Granda, Milca Naara Orellana-Ulloa

  144-160

  • pdf (Spanish)

• Impact of international trade agreements on fine aroma cocoa exports from the Guayas province

  Valentina Jamileth Vega-Cristobal, Rommina Nicole Zhuño-Cedillo, Johanna Micaela Pizarro-Romero

  161-177

  • pdf (Spanish)

• Artificial intelligence and Big Data as tools to prevent financial risks in government accounting in the public sector of Ourense

  Karla Alexandra Alvarado-Granda, Samantha Johanna Peñaloza-Calderon, Alexander Geovanny Herrera-Freire

  178-191

  • pdf (Spanish)

• International certifications in ecuadorian pitahaya exports to the United States, 2025

  Leyla Cristina Masabanda-Álvarez, Milcka Yahanneth Saverio-Reyes, Johanna Micaela Pizarro-Romero

  192-205

  • pdf (Spanish)

• Workers’ perceptions of the modernization of the banana sector in Machala.

  Brigitte Viviana Daquilema-Gualacio, Cecibel Estefanía Simisterra-Cabezas, Rosana de Jesus Eras-Agila

  206-224

  • pdf (Spanish)

• Potential risk of Fusarium R4T on investment decisions in the ecuadorian banana sector

  Joyce Estefanny Vargas-Aguilar, Andres Alejandro Granillo-Santillán, Margot Isabel Lalangui-Balcázar

  225-235

  • pdf (Spanish)

• Faculty perceptions of generative artificial intelligence in higher education

  Sandra Priscila Cevallos-Romero, Julio César Idrobo-Contento

  236-247

  • pdf (Spanish)

• Evaluation of the impact of financing on the capital structure and financial sustainability of the company Compañía Agrícola Cultivos del Litoral AGRICULTOSA S.A. period 2024-2023

  Emilia del Cisne Madruñero-Bejarano, Fernanda Patricia Prieto-López, Carlos Omar Soto-González

  248-266

  • pdf (Spanish)

• Fiscal dilemma of tax incentives and foreign investment in Ecuador

  Angelica Nikole Torres-Proaño, María Mercedes Baño-Hifong

  267-281

  • pdf (Spanish)

• Relationship between credit Risk and delinquency in segment 1 savings and Credit Cooperatives in Ecuador, 2025

  Carlos Daniel López-Flores, Jeanneth Viviana Freire-Salazar

  282-293

  • pdf (Spanish)

• Single tax on dividends in Ecuador: regulatory review and practical application

  Romina Lissette Cruz-peñafiel, Geraldine Estefania Armijos-Quichimbo, daniel gutierrez jaramillo

  294-316

  • pdf (Spanish)

• The UTMACH NAF as a university tax innovation laboratory. 2023-2024-2025

  Mariana Leonor Maldonado-Segarra, Yamileth Brigette Yaguana-Pérez, Gonzalo Junior Chávez-Cruz

  317-334

  • pdf (Spanish)

• Impact of Tax Planning on the Financial Growth of SMEs in Ecuador's Textile Sector

  Valentina Isabel Paz-Vargas, Jaime Iván Quiroz-Peña

  335-348

  • pdf (Spanish)

• The influence of tax culture on tax compliance among taxpayers under the RIMPE system in the canton of Quito

  Naidelin Salomé Garcés-Molina, Lady Diana Quila-Muñoz

  349-364

  • pdf (Spanish)

• Research and community engagement: a new challenge for university teaching

  Martha Geoconda Pineda-Erraez

  365-381

  • pdf (Spanish)

• Accounting digital transformation and tax compliance in commercial microenterprises in Tumbaco

  María Graciela Naranjo-Bonilla, Evelyn Alexandra Guerrero-Clerque, Jaime Iván Quiroz-Peña

  382-396

  • pdf (Spanish)

• Perception of school violence among upper basic education and high school students

  Luis Alfredo Guaraca-Correa, Elena Nicole Jiménez-Soto, Marcia Galina Ullauri-Carrión, John Alexander Campuzano-Vásquez

  297-311

  • pdf (Spanish)

• The right to be heard as a procedural guarantee for children in the ecuadorian judicial system: normative foundations and implementation challenges

  Marcia Johanna Moreira-Miranda, Carmen Cinthya Torres-Bilbao

  312-326

  • pdf (Spanish)

• Criminal protection of the right to one's image against unauthorized dissemination of content

  Paola Alejandra Pérez-Erazo, Jimmy José Ramires-Cevallos

  327-341

  • pdf (Spanish)

• The formalism gap in electronic contracts under algerian law: a comparative analysis

  Aissaoui Abdelkader

  342-352

  • pdf

• The symbolic–substantive gap: institutional masculinity and the politics of hiring and promotion in sport management organizations

  Mohamed Chelali

  353-361

  • pdf

• Quiet quitting culture as covert organizational resistance: a sociological reading of contemporary work

  Lamia Darmichia

  362-373

  • pdf

• The second demographic transition and family structure transformations in developing societies

  Ahcene Moualek

  374-383

  • pdf

• The impact of digital evidence on international criminal law

  Smail Brahimi

  384-397

  • pdf

• Structuralism and the arabic grammatical tradition: what actually changed, and what did not

  Slimane Rezki

  398-404

  • pdf

• Fayol in the age of algorithms: classical administrative principles and the digital transformation of public administration

  Mohamed Mammeri

  405-418

  • pdf

• The sociology of organizational failure: how institutions collapse from within

  Hassan Madjebri

  419-429

  • pdf

• The embedded historian: an exploratory comparative reading of historiographic metafiction in popular feminist literature

  Hadj Saad Rezigui

  430-439

  • pdf

• Evolution of public investment and its impact on ecuadorian economic growth during 2015–2025

  Tanner Galindo Cobos-Corella, Holger Fabrizzio Bejarano-Copo

  440-455

  • pdf (Spanish)

• Auditoría de gestión, sostenibilidad empresarial y crecimiento de las empresas familiares: una revisión narrativa estructurada.

  Nahomi Estefanía San Martín-Cuenca, Jennifer Rocío Llagsha-Chimbolema, Mariana del Rocío Verdezoto-Reinoso

  456-472

  • pdf (Spanish)

• Factors associated with the effectiveness of cognitive behavioral therapy in children and adolescents with oppositional defiant disorder: a systematic review

  Mylena Karina Sánchez-Suquillo, Carmita Esperanza Villavicencio-Aguilar

  473-491

  • pdf (Spanish)

• Teaching geometric angles in initial civil engineering training: a literature review

  Elkin Andrés Medina-Segura, Helen Giselle Orrala-Domínguez, Angelo Misael Tigrero-Quiroz, Brittany Lizbeth Santistevan-Quirumbay, Graciela Celedonia Sosa-Bueno

  492-504

  • pdf (Spanish)